From many years of Canadian and international early childhood education and care (ECEC) research, we've learned that how much public funding is spent and how it is spent are both important. Canada is one of the OECD's lowest spenders on regulated child care and early childhood education but spends substantial public funds on two child care-linked funds-the Child Care Expense Deduction (CCED) and the Universal Child Care Benefit (UCCB). Currently, the Government of Canada is contemplating spending considerable additional dollars on a third fund - income splitting.